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Business Taxes Law Guide – Revision 2018

Energy Resources Surcharge Annotations

CONSUMPTION BY ELECTRIC UTILITIES

A public entity generates electricity which is "wheeled" (distributed) to its substations via an electric utility's general power grid and metering equipment. The electricity that is generated by the entity then enters the power grid where it is commingled with the electricity generated or purchased by the electric utility. The public entity uses the utility's distribution system to supply co-generated electricity to some of its smaller substations. The electricity distributed to the company is not considered self-generated electricity as the electricity used is not necessarily the same energy it generated. The total amount of energy delivered through the distribution system of the electric utility to the entity is subject to the surcharge. 3/6/96.

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